Applicability of ST on Advocate -5

Thanks for sharing such information. But I have one query relating to this. If a business entity has turnover more than 10 lacs in last year (which is normally achieved) and he get the service of filing the return of income from advocate and pay Rs. 2,000/- for the same to him. Now in such case whether he has to approach ST Department and take SErvice Tax Registration as he is covered under Reverse Charge for the purpoose of paying Service Tax.

YES, NEED TO GET REGISTRATION NO.

Dear Navin Sir,

Thanks for sharing 

Regards

Ramesha.m

Originally posted by : Rinkal Bansal
	Thanks for sharing such information. But I have one query relating to this. If a business entity has turnover more than 10 lacs in last year (which is normally achieved) and he get the service of filing the return of income from advocate and pay Rs. 2,000/- for the same to him. Now in such case whether he has to approach ST Department and take SErvice Tax Registration as he is covered under Reverse Charge for the purpoose of paying Service Tax.

Navinji, Thanks for the share.

In my opinion, Filing of income tax return by an advocate is not a legal service and hence ST is not applicable.

Legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; 

 

Contrary views are welcome.

Regards

Neha

this is very clear artical on reverse charge thanks for sharing.... :)

High Court of Delhi vide order dated 21.09.2012 has stayed the implementation of this amendment in a petition (W.P.(c) No. 5957/2012) led Mr. A.S.Chandhiok, Sr. Adv. with Mr. Ruchir Bhatia, Adv. for Delhi Tax Bar Association.

Next Hearing is scheduled to take place on 27.11.2012.